Estate Planning Lawyer New York County (Manhattan) | SRIS,
Estate Planning Lawyer in New York County (Manhattan), NY
An Estate Planning Lawyer New York County (Manhattan) resident needs understands the complex New York Estates, Powers and Trusts Law (EPTL) and Surrogate’s Court Procedure Act (SCPA). Law Offices Of SRIS, P.C. provides experienced counsel on wills, trusts, and estate administration to protect your legacy and handle the specific procedures of the New York County Surrogate’s Court.
New York Estate Planning Law
Estate planning in New York is governed by the New York Estates, Powers and Trusts Law (EPTL) and the Surrogate’s Court Procedure Act (SCPA). These statutes define the legal framework for creating wills, establishing trusts, appointing fiduciaries, and administering estates. A key consideration for an Estate Planning Lawyer New York County (Manhattan) resident consults with is the state’s estate tax, which applies a “cliff” effect—if the taxable estate exceeds 105% of the exemption amount ($6.94 million in 2026), the entire estate is taxed, not just the excess.
Last verified: April 2026 | New York County Supreme Court | New York State Legislature
Official Legal Resources
For the official text of New York’s estate laws, refer to the New York Estates, Powers and Trusts Law (EPTL) on the state legislature’s website. For court procedures and forms, visit the New York County Supreme Court, Civil Branch website, which handles Surrogate’s Court matters.
Local Estate Planning Procedures in Manhattan
In New York County, wills are probated through the Surrogate’s Court. The court appoints an executor or administrator, issues citations to all interested parties, and requires a formal inventory and accounting of the estate assets. For an Estate Planning Attorney New York County (Manhattan) families work with, understanding the local court’s specific filing requirements and timelines is critical for efficient administration.
- Gather all estate planning documents, including existing wills, trusts, and asset inventories.
- Consult with an estate planning attorney to draft or update your will, trusts, and advance directives (health care proxy, power of attorney).
- Formally execute the documents with proper witnessing and notarization as required by New York law.
- File the will for probate in the New York County Surrogate’s Court upon death, initiating the formal administration process.
- Guide the appointed executor through the process of marshaling assets, paying debts, filing tax returns, and making distributions to beneficiaries.
Consequences of Inadequate Planning
In New York County (Manhattan), dying without a valid will (intestate) means your assets are distributed by a state formula, which may not reflect your wishes and can lead to family disputes.
| Scenario | Legal Process | Potential Outcome | Timeline |
|---|---|---|---|
| Intestacy (No Will) | Administration proceeding in Surrogate’s Court | Assets distributed per NY EPTL formula; court-appointed administrator | 12-24+ months |
| Will Contest | Objection filed in Surrogate’s Court | Estate frozen during litigation; possible invalidation of will | 12-24 months |
| Breach of Fiduciary Duty | Petition for removal/surcharge | Executor/trustee removed; personal liability for losses | |
| NY Estate Tax Liability | Tax Law § 951 et seq. | Taxes from 3.06% to 16% on entire estate if over “cliff” threshold | Return due 9 months after death |
Results may vary. Prior results do not aim for a similar outcome.
Our Estate Planning Experience
Founded in 1997, Law Offices Of SRIS, P.C. brings decades of combined legal experience to estate planning matters. Our firm’s founder, Mr. Sris, with his background in accounting and information systems, provides a distinct advantage in handling complex estates with significant financial assets, business interests, and tax implications.
Consult a Trust & Estate Law Firm New York County (Manhattan) Residents Rely On
Effective estate planning requires foresight and precise legal execution. Our firm is prepared to help you create a full plan case-specific to New York law and your personal circumstances.
Law Offices Of SRIS, P.C.
New York Location — Buffalo/NY area
50 Fountain Plaza, Suite 1400, Office No. 142
Buffalo, NY 14202
Toll-Free: (888) 437-7747 | Local: (838)-292-0003
By appointment only.
Our New York location serves clients at New York County (Manhattan) courts, accessible via FDR Drive, West Side Highway, and all subway lines. We provide estate planning legal services to individuals and families throughout Manhattan, including Midtown, Lower Manhattan, Upper East Side, Upper West Side, Harlem, Greenwich Village, SoHo, Tribeca, Chelsea, Hell’s Kitchen, East Village, Financial District, Chinatown, Washington Heights, and Inwood. 24/7 phone consultations are available at (888) 437-7747; all meetings are by appointment only.
Estate Planning FAQs for New York County (Manhattan)
What is the New York estate tax exemption for 2026?
The New York estate tax exemption is $6.94 million for 2026. Crucially, New York has a “cliff” tax: if the taxable estate exceeds 105% of the exemption, the entire estate is taxed, not just the amount over the limit.
Does New York allow portability of the estate tax exemption between spouses?
No. New York does not have portability for its state estate tax exemption. Each individual’s exemption is separate. Proper planning with credit shelter trusts is essential for married couples to fully utilize both exemptions.
How long does probate take in New York County Surrogate’s Court?
It depends on the estate’s complexity and whether any disputes arise. A clear, uncontested probate can take 9 to 12 months. Estates with will contests, difficult-to-value assets, or tax issues often take 18 to 24 months or longer to fully administer.
What happens if I die without a will in New York?
You die “intestate.” New York’s Estates, Powers and Trusts Law (EPTL) dictates how your assets are distributed, typically to your spouse and children in set shares. A court will appoint an administrator, which can be a lengthy process that may not align with your personal wishes.
What is the difference between a revocable and irrevocable trust in New York?
A revocable living trust can be changed or revoked by the grantor and offers no direct asset protection or tax benefits. An irrevocable trust generally cannot be changed and can remove assets from your taxable estate, offering potential estate tax savings and creditor protection, but with a loss of control.
For more information, see our New York Estate Planning Lawyer hub page. We also assist clients in nearby areas like Albany County and Broome County. For other legal needs in Manhattan, consider our services for business law or civil litigation.
Page last verified: 2026-04. Laws change. Contact Law Offices Of SRIS, P.C. at (888) 437-7747 for current guidance.